Seminar paper from the year 2007 in the subject Business economics - Law, grade: 2,3, Anglia Ruskin University, language: English, abstract: The way towards a single European Market is still blocked with obstacles in regard of free movement and establishment of companies. Unresolved issues remain, due to lack of harmonisation in law. The parallel existence of the Incorporation Theory and the Real Seat approach is accepted and manifested in the EC Treaty. Court¿s judgments for four particular cases are discussed. A harmonised legal framework is essential for the success and continuity of the Union in the future.